On 19 April 2021, Governor DeSantis of the U.S. State of Florida signed into law Senate Bill (SB) 50, which introduces revisions to enable new sales tax obligations for online sales from outside Florida. While customers in Florida were already technically required to pay sales tax on purchases, the measures of SB 50 shift that burden to out-of-state retailers and online marketplaces. In particular, the definition of "retail sale" is revised so that it includes remote sales and sales facilitated through a "marketplace", which is defined as any physical place or electronic medium through which tangible personal property is offered...